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INFORMATION  \nDept and Nbr: BAD 103 Title: EA-PRACTICE/PROCEDURE  \nFull Title: Enrolled Agent-Tax Representations, Practices & Procedures  \nLast Reviewed: 1/23/2023  \nUnits  \nMaximum  \nMinimum  \n3.00 3.00  \nCourse Hours per Week Nbr of Weeks  \nLecture Scheduled Lab Scheduled Contact DHR  \nContact Total  \nNon-contact DHR  \n3.0000  \n3.00  \n0  \n17.5  \n6  \nCourse Hours Total  \nLecture Scheduled Lab Scheduled Contact DHR  \nContact Total  \nNon-contact DHR  \n52.5000  \n52.50  \n0  \nTotal Out of Class Hours: 105.00 Total Student Learning Hours: 157.50  \nTitle 5 Category: AA Degree Applicable  \nGrading: Grade or P/NP  \nRepeatability: 00-Two Repeats if Grade was D, F, NC, or NP Also Listed As:  \nFormerly:  \nCatalog Description:  \nThis is one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties.  \nPrerequisites/Corequisites:  \nRecommended Preparation:  \nEligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81  \nLimits on Enrollment:  \nSchedule of Classes Information:  \nDescription: This is one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties. (Grade or P/NP)  \nPrerequisites/Corequisites:  \nRecommended: Eligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81 Limits on Enrollment:  \nTransfer Credit:  \nRepeatability: Two Repeats if Grade was D, F, NC, or NP  \nARTICULATION, MAJOR, and CERTIFICATION INFORMATION:  \nAS Degree: Area Effective: Inactive:  \nCSU GE: Transfer Area Effective: Inactive:  \nIGETC: Transfer Area Effective: Inactive:  \nCSU Transfer: Effective: Inactive:  \nUC Transfer: Effective: Inactive:  \nCID:  \nCertificate/Major Applicable:  \nCertificate Applicable Course  \nCOURSE CONTENT  \nStudent Learning Outcomes:  \nAt the conclusion of this course, the student should be able to:  \n1. Explain the process, authority, responsibilities, and penalties related to the practice as an Enrolled Agent before the Internal Revenue Service (IRS) .  \n2. Apply the practices and procedures involved with the examination of tax returns, the collection and appeals process, and the recordkeeping and filing procedures.  \n3. Describe the rules, regulations, and procedures of tax laws.  \nObjectives:  \nAt the conclusion of this course, the student should be able to:  \n1. Apply the process used to determine the authority to practice before the IRS.  \n2. Define the tax preparer procedures and disclosure of taxpayer information.  \n3. Complete the examination of returns and understand the collection and appeals process.  \n4. Examine and understand statutory laws, rules, regulations, and procedures of tax law.  \n5. Describe the recordkeeping and electronic filing process.  \nTopics and Scope:  \nI. Practicing before the IRS  \nA. Authority to practice, including documentation  \nB. Conduct to practice  \nC. Supervisor responsibility  \nD. Sanctions for violations  \nII. Tax Preparers and Penalties  \nA. Tax preparers  \nB. Penalties  \nC. Disclosure of taxpayer information  \nD. Tax shelters  \nIII. Representation  \nA. Representation and due diligence  \nB. Filing systems Centralized Authorization File (CAF)  \nC. Accounting methods  \nIV. Examination and Preparation of Returns and the Appeals Process  \nA. Examination of returns  \nB. Appeals within the IRS  \nC. Appeals to the courts  \nD. Penalties  \nE. Written advice  \nV. Collection Process  \nA. Collections  \nB. Offer in compromise  \nC. ","cbCainy5jyM8JRYS","https://ap.wps.com/l/cbCainy5jyM8JRYS","pdf",10336,"English","# Course Information\n## Catalog Description and Learning Outcomes\n# Course Content\n## Practicing Before the IRS\n## Tax Preparers and Penalties\n## Representation\n## Examination, Preparation, and Appeals Process\n## Collection Process\n## Tax Authority\n## Recordkeeping and Electronic Filing\n# Assignments and Evaluation","[{\"question\":\"What is the main purpose of BAD 103?\",\"answer\":\"BAD 103 is one of a series of courses intended to prepare students to take the IRS Enrolled Agent Exam, focusing on income tax issues tied to enrolled agent practice privileges and procedures.\"},{\"question\":\"Which IRS-related practice privileges and responsibilities does the course address?\",\"answer\":\"The course covers the process, authority, responsibilities, and penalties related to practice as an Enrolled Agent, including conduct to practice, supervisor responsibility, and sanctions for violations.\"},{\"question\":\"What topics are included in representation, examination, and appeals?\",\"answer\":\"Topics include representation and due diligence, filing systems such as Centralized Authorization File (CAF), examination of returns, appeals within the IRS and to the courts, and written advice as well as penalties.\"}]","BAD 103 Course Outline - Enrolled Agent-Tax Representations, Practices & Procedures | PDF",1790403188]